ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Pribadi di Kota Semarang)

MUKHAROROH, Annisa'ul Handyani and CAHYONOWATI, Nur (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Pribadi di Kota Semarang). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to analyze the factors that influence the perception of taxpayers regarding of tax evasion. The independent variable in this research are justice, taxation system, norm, obedience, and discrimination, while its dependent variable of tax evasion. The population in this research was an individual taxpayer listed in Semarang City and the sample in this study used Slovin formula, so that it obtained 400 respondents as samples. In this research, there were 297 respondents that had been analyzed as samples. This analysis used multiple regression analysis. These results indicate that there are several factors that affect the taxpayer's perception regarding of tax evasion, namely justice, taxation system, and obedience

Item Type:Thesis (Undergraduate)
Additional Information:justice, taxation system, norm, obedience, discrimination, tax evasion
Uncontrolled Keywords:justice, taxation system, norm, obedience, discrimination, tax evasion
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43419
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:22 Jul 2014 11:22
Last Modified:22 Jul 2014 11:22

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